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Responsibility of The Parties in Electronic Transactions
Jurnal Hukum Volkgeist, 2022 Electronic transactions are legal relationships between two or more parties that give rise to rights and obligations or responsibilities. The purpose of this study is to find out how the responsibilities of the parties in electronic transactions are ...
Muhammad Yunus, Abdul Rauf
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Sustainability labels can help support consumers select more socially and environmentally friendly options, thereby enhancing returns for conscientious producers and promoting the transition to a more sustainable food system. However, consumer confusion regarding labels' meaning undermines their effectiveness.
Monika Hartmann +4 more
wiley +1 more source
The relationship between corporate governance and related party transactions [PDF]
مطالعات تجربی حسابداری مالی, 2017 One of the concepts which recently have been discussed a lot by corporategovernance regulators and standard setters is related party transaction. Related partytransaction due to the complexity in recognition and disclosure are considered to beone the ...
Mohammad Hosein Safarzadeh +1 more
doaj +1 more source
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA
Research in Management and Accounting, 2021 This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Retno Yuliati +3 more
doaj +1 more source
Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?
Agribusiness, EarlyView.ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik +3 more
wiley +1 more source
The Indonesian Journal of Accounting ResearchThis study investigates the influence of a company's tax avoidance on the firms’ related-party transactions. Specifically, it focuses on the specific types of related-party transactions, i.e., related-party sales with foreign affiliates (the cross-border
Zuni Barokah, Nurma Nindya Sari
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
A Compact Multijoint Finger Motion Sensing Module for Flexible Exoskeleton Applications
Advanced Intelligent Systems, EarlyView.Addressing the motion estimation gap in underactuated wearable electronics, a highly integrated sensor alongside a customized readout circuit is proposed. Featuring a screen‐printed layout and optimized horseshoe geometry, this design establishes an optimal feedback mechanism for flexible hand exoskeletons while eliminating wiring clutter.
Huawei Zheng +3 more
wiley +1 more source
Related Party Transactions and Tax Avoidance of Business Groups
, 2018 This study aims to examine if the firms in business groups avoid tax by related party transactions. If other conditions are the same, firms have an incentive to maximize after-tax profits by minimizing tax burden.
Sungwon Park
core +1 more source